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    <title>2011 (9) TMI 375 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, ruling that once sales tax had been paid on the entire consideration, service tax could not be levied. The decision was based on the principle of mutual exclusivity between sales tax and service tax, as established by legal precedents. The appellant&#039;s payment of sales tax on the total gross value exempted them from any additional service tax liability, leading to the confirmation of service tax or penalty being deemed unsustainable in this case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=207516</link>
      <description>The Tribunal allowed the appeal in favor of the appellant, ruling that once sales tax had been paid on the entire consideration, service tax could not be levied. The decision was based on the principle of mutual exclusivity between sales tax and service tax, as established by legal precedents. The appellant&#039;s payment of sales tax on the total gross value exempted them from any additional service tax liability, leading to the confirmation of service tax or penalty being deemed unsustainable in this case.</description>
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      <pubDate>Tue, 13 Sep 2011 00:00:00 +0530</pubDate>
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